If a taxpayer cannot provide a tax payment guarantee, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following tax preservation measures: ① notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit equivalent to the tax payable; (2) Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the taxable amount. Other properties include taxpayers' real estate, cash, securities and other real estate and movable property. Options b and d are tax enforcement.